關於存貨方面2題選擇題 - 會計
By Catherine
at 2009-12-31T00:39
at 2009-12-31T00:39
Table of Contents
: 2007 and 2006 contained errors
: 2007 2006
: ending inventory $3000 overstated $8000 overstated
: depreciation expense $2000 understated $6000 overstated
: Assume that no correcting entries were made at Dec.31 2006.Ignoring income
: taxes.retained earnings at Dec.31 2007 be overstated or understated ?
: (A)$1000 understated (B)$5000 overstated (C)$5000 understated
: (D)$9000 understated
: 答案:(A)...我的答案是2007年末存高估>NI高估.折舊低估>NI高估 所以我選(B)
2006 2007
--------- ------------
i: +8000 -8000
+3000
d: -6000 +2000
--------- -----------
ni +2000 -3000
re:+2000-3000=-1000
--
--
: 2007 2006
: ending inventory $3000 overstated $8000 overstated
: depreciation expense $2000 understated $6000 overstated
: Assume that no correcting entries were made at Dec.31 2006.Ignoring income
: taxes.retained earnings at Dec.31 2007 be overstated or understated ?
: (A)$1000 understated (B)$5000 overstated (C)$5000 understated
: (D)$9000 understated
: 答案:(A)...我的答案是2007年末存高估>NI高估.折舊低估>NI高估 所以我選(B)
2006 2007
--------- ------------
i: +8000 -8000
+3000
d: -6000 +2000
--------- -----------
ni +2000 -3000
re:+2000-3000=-1000
--
推 dawnchorus:樓下快唱戰歌12/04 22:41
→ a031819:喔~~爪爪~12/04 22:41
→ SmallAnt:...你也省略太多了吧= =" 爪爪12/04 22:41
--
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